Search results for: Adomian decomposition method

Authors: Adnan Ahmad, Yusri Kamin, Asnol Dahar Minghat, Mohd. Khir Nordin, Dayana Farzeha, Ahmad Nabil

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The purpose of this study is to identify the teaching method practices of the practical work subject in Vocational Secondary School. This study examined the practice of Vocational Teaching Method in Automotive Practical Work. The quantitative method used the sets of the questionnaire. 283 students and 63 teachers involved from ten VSS involved in this research. Research finding showed in conducting the introduction session teachers prefer used the demonstration method and questioning technique. While in deliver the content of practical task, teachers applied group monitoring and problem-solving approach. To conclude the task of automotive practical work, teachers choose re-explain and report writing to make sure students really understand all the process of teaching. VTM-APW also involved the competency-based concept to embed in the model. Derived from factors investigated, research produced the combination of elements in teaching skills and vocational skills which could be used as the best teaching method in automotive practical work for school level. As conclusion this study has concluded that the VTM-APW model is able to apply in teaching to make an improvement with current practices in Vocational Secondary School. Hence, teachers are suggested to use this method to enhance student's knowledge in Automotive and teachers will deliver skills to the current and future workforce relevant with the required competency skilled in workplace.

Keywords: vocational teaching method, practical task, teacher preferences, student preferences

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Authors: Momoh Omeiza Sheidu

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Finite element method as a method of providing solutions to problems in computational bio mechanics provides a framework for modeling the function of tissues that integrates structurally from cell to organ system and functionally across the physiological processes that affect tissue mechanics or are regulated by mechanical forces. In this paper, we present an integrative finite element strategy for solution to problems in tissue bio mechanics as a case study.

Keywords: finite element, biomechanics, modeling, computational biomechanics

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Authors: M. Goerke, J. Gehrmann

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Caused by shorter product life cycles and higher product variety the importance of production ramp ups is increasing. Even though companies are aware of that fact, up to 40% of the ramp up projects still miss technical and economical requirements. The success of a ramp up depends on the planning of human factors, organizational aspects and technological solutions. Since only partly considered in scientific literature, this paper lays its focus on the human factor during production ramp up. There are only incoherent methods which address the problems in this area. A systematic and holistic method to improve the capabilities of the employees during ramp up is missing. The Harada Method is a relatively young approach for developing highly-skilled workers. It consists of different worksheets which help employees to set guidelines and reach overall objectives. This approach is going to be transferred into a tool for ramp up management.

Keywords: employee development, Harada, production ramp up, organizational aspects

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Authors: A. Ashok, K.Satapathy, B. Prerana Nashine

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The objective of this research work is to investigate for one dimensional transient radiative transfer equations with conduction using finite volume method. Within the infrastructure of finite-volume, we obtain the conservative discretization of the terms in order to preserve the overall conservative property of finitevolume schemes. Coupling of conductive and radiative equation resulting in fluxes is governed by the magnitude of emissivity, extinction coefficient, and temperature of the medium as well as geometry of the problem. The problem under consideration has been solved, for a slab dominating radiation coupled with transient conduction based on finite volume method. The boundary conditions are also chosen so as to give a good model of the discretized form of radiation transfer equation. The important feature of the present method is flexibility in specifying the control angles in the FVM, while keeping the simplicity in the solution procedure. Effects of various model parameters are examined on the distributions of temperature, radiative and conductive heat fluxes and incident radiation energy etc. The finite volume method is considered to effectively evaluate the propagation of radiation intensity through a participating medium.

Keywords: participating media, finite volume method, radiation coupled with conduction, transient radiative heat transfer

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Authors: Kefaifi Aissa, Sahraoui Tahar, Kheloufi Abdelkrim, Anas Sabiha, Hannane Farouk

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The aim of this study is to show how the Design of Experiments Method (DOE) can be put into use as a practical approach for silica sand etching behavior modeling during its primary step of leaching. In the present work, we have studied etching effect on particle size during a primary step of leaching process on Algerian silica sand with florid acid (HF) at 20% and 30 % during 4 and 8 hours. Therefore, a new purity of the sand is noted depending on the time of leaching. This study was expanded by a numerical approach using a method of experiment design, which shows the influence of each parameter and the interaction between them in the process and approved the obtained experimental results. This model is a predictive approach using hide software. Based on the measured parameters experimentally in the interior of the model, the use of DOE method can make it possible to predict the outside parameters of the model in question and can give us the optimize response without making the experimental measurement.

Keywords: acid leaching, design of experiments method(DOE), purity silica, silica etching

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Authors: Jonida Canaj

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A simple method of extraction and determination of fifteen priority polycyclic aromatic hydrocarbons (PAHs) from drinking water using high performance liquid chromatography (HPLC) has been validated with limits of detection (LOD) and limits of quantification (LOQ), method recovery and reproducibility, and other factors. HPLC parameters, such as mobile phase composition and flow standardized for determination of PAHs using fluorescent detector (FLD). PAH was carried out by liquid-liquid extraction using dichloromethane. Linearity of calibration curves was good for all PAH (R², 0.9954-1.0000) in the concentration range 0.1-100 ppb. Analysis of standard spiked water samples resulted in good recoveries between 78.5-150%(0.1ppb) and 93.04-137.47% (10ppb). The estimated LOD and LOQ ranged between 0.0018-0.98 ppb. The method described has been used for determination of the fifteen PAHs contents in drinking water samples.

Keywords: high performance liquid chromatography, HPLC, method validation, polycyclic aromatic hydrocarbons, PAHs, water

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Authors: S. Neelima, P. S. Subramanyam

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The major tool for distribution planning is load forecasting, which is the anticipation of the load in advance. Artificial neural networks have found wide applications in load forecasting to obtain an efficient strategy for planning and management. In this paper, the application of neural networks to study the design of short term load forecasting (STLF) Systems was explored. Our work presents a pragmatic methodology for short term load forecasting (STLF) using proposed two-stage model of wavelet transform (WT) and artificial neural network (ANN). It is a two-stage prediction system which involves wavelet decomposition of input data at the first stage and the decomposed data with another input is trained using a separate neural network to forecast the load. The forecasted load is obtained by reconstruction of the decomposed data. The hybrid model has been trained and validated using load data from Telangana State Electricity Board.

Keywords: electrical distribution systems, wavelet transform (WT), short term load forecasting (STLF), artificial neural network (ANN)

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Authors: Shokoufeh Monjezi Kouchak

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Cognitive radio network (CRN) is future network .Without this network wireless devices can’t work appropriately in the next decades. Today, wireless devices use static spectrum access methods and these methods don’t use spectrums optimum so we need use dynamic spectrum access methods to solve shortage spectrum challenge and CR is a great device for DSA but first of all its challenges should be solved .security is one of these challenges .In this paper we provided a survey about CR security. You can see this survey in tables 1 to 7 .After that we proposed a multi criteria authentication method in CRN. Our criteria in this method are: sensing results, following sending data rules, position of secondary users and no talk zone. Finally we compared our method with other authentication methods.

Keywords: authentication, cognitive radio, security, radio networks

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Authors: H. Namazi, H. T. N. Kuan

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Brain activity can be measured by acquiring and analyzing EEG signals from an individual. In fact, the human brain response to external and internal stimuli is mapped in his EEG signals. During years some methods such as Fourier transform, wavelet transform, empirical mode decomposition, etc. have been used to analyze the EEG signals in order to find the effect of stimuli, especially external stimuli. But each of these methods has some weak points in analysis of EEG signals. For instance, Fourier transform and wavelet transform methods are linear signal analysis methods which are not good to be used for analysis of EEG signals as nonlinear signals. In this research we analyze the brain response to auditory stimuli by extracting information in the form of various measures from EEG signals using a software developed by our research group. The used measures are Jeffrey’s measure, Fractal dimension and Hurst exponent. The results of these analyses are useful not only for fundamental understanding of brain response to auditory stimuli but provide us with very good recommendations for clinical purposes.

Keywords: auditory stimuli, brain response, EEG signal, fractal dimension, hurst exponent, Jeffrey’s measure

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Authors: Muhammad Sohail Khan, Rehan Ali Shah

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The present paper applies the optimal homotopy perturbation method (OHPM) and the optimal homotopy asymptotic method (OHAM) introduced recently to obtain analytic approximations of the non-linear equations modeling the flow of polymer in case of wire coating of a corotational Maxwell fluid. Expression for the velocity field is obtained in non-dimensional form. Comparison of the results obtained by the two methods at different values of non-dimensional parameter l₁₀, reveal that the OHPM is more effective and easy to use. The OHPM solution can be improved even working in the same order of approximation depends on the choices of the auxiliary functions.

Keywords: corotational Maxwell model, optimal homotopy asymptotic method, optimal homotopy perturbation method, wire coating die

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Authors: Tao Peng, Jing Zhao, Yanqing Xu, Jing Cai

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Due to missing/ambiguous boundaries between the prostate and neighboring structures, the presence of shadow artifacts, as well as the large variability in prostate shapes, ultrasound prostate segmentation is challenging. To handle these issues, this paper develops a hybrid method for ultrasound prostate segmentation by combining an optimized closed principal curve-based method and the evolutionary neural network; the former can fit curves with great curvature and generate a contour composed of line segments connected by sorted vertices, and the latter is used to express an appropriate map function (represented by parameters of evolutionary neural network) for generating the smooth prostate contour to match the ground truth contour. Both qualitative and quantitative experimental results showed that our proposed method obtains accurate and robust performances.

Keywords: ultrasound prostate segmentation, optimized closed polygonal segment method, evolutionary neural network, smooth mathematical model, principal curve

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Authors: Arturo Ayala-Hernandez, Humberto Hijar

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We propose a new alternative method for imposing fluid-solid boundary conditions in simulations of Multiparticle Collision Dynamics. Our method is based on the introduction of an explicit potential force acting between the fluid particles and a surface representing a solid boundary. We show that our method can be used in simulations of plane Poiseuille flows. Important quantities characterizing the flow and the fluid-solid interaction like the slip coefficient at the solid boundary and the effective viscosity of the fluid, are measured in terms of the set of independent parameters defining the numerical implementation. We find that our method can be used to simulate the correct hydrodynamic flow within a wide range of values of these parameters.

Keywords: Multiparticle Collision Dynamics, fluid-solid, boundary conditions, molecular dynamics

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Authors: Luo Jiaoyang, Yu Hongyang

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In this paper, we explore a method that can be used in the working scene of intelligent industrial robots to confirm the identity information of operators to ensure that the robot executes instructions in a sufficiently safe environment. This approach uses three information modalities, namely visible light, depth, and sound. We explored a variety of fusion modes for the three modalities and finally used the joint feature learning method to improve the performance of the model in the case of noise compared with the single-modal case, making the maximum noise in the experiment. It can also maintain an accuracy rate of more than 90%.

Keywords: multimodal, kinect, machine learning, distance image

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Authors: Michal Kozubík, Svetlana Síthová

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Aim: Aim of this study is to introduce the method of instrumental enrichment to people who works in the helping professions, and show further possibilities of its realization with children from socially disadvantaged backgrounds into society. Methods: We focused on Feuerstein’s Instrumental Enrichment method, its theoretical grounds and practical implementation. We carried out questionnaires and directly observed children from the disadvantaged background in Partizánske district. Results: We outlined the issues of children from disadvantaged social environment and their opportunity of social integration using the method. The findings showed the utility of Feuerstein method. Conclusions: We conclude that Feuerstein methods are very suitable for children from socially disadvantaged background and importance of social workers and special educator co-operation.

Keywords: Feuerstein, inclusion, education, socially disadvantaged background

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Authors: Peter Krupa, Svetozár Malinarič

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Transient plane source method has been used to measure the thermal diffusivity and thermal conductivity of a compact isostatic electro-ceramics at room temperature. The samples were fired at temperatures from 100 up to 1320 degrees Celsius in steps of 50. Bulk density and specific heat capacity were also measured with their corresponding standard uncertainties. The results were compared with further thermal analysis (dilatometry and thermogravimetry). Structural processes during firing were discussed.

Keywords: TPS method, thermal conductivity, thermal diffusivity, thermal analysis, electro-ceramics, firing

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Authors: Mahdi Kiani, Hassan Salarieh, Aria Alasty, S. Mahdi Darbandi

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The design and implementation of the hybrid control method for a three-pole active magnetic bearing (AMB) is proposed in this paper. The system is inherently nonlinear and conventional nonlinear controllers are a little complicated, while the proposed hybrid controller has a piecewise linear form, i.e. linear in each sub-region. A state-feedback hybrid controller is designed in this study, and the unmeasurable states are estimated by an observer. The gains of the hybrid controller are obtained by the Linear Quadratic Regulator (LQR) method in each sub-region. To evaluate the performance, the designed controller is implemented on an experimental setup in static mode. The experimental results show that the proposed method can efficiently stabilize the three-pole AMB system. The simplicity of design, domain of attraction, uncomplicated control law, and computational time are advantages of this method over other nonlinear control strategies in AMB systems.

Keywords: active magnetic bearing, three pole AMB, hybrid control, Lyapunov function

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Authors: Angelo I. Aquino, Luis Ma. T. Bo-ot

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We use the Homotopy Analysis Method (HAM) to solve the system of equations modeling the two-level system and extract results which will pinpoint to turbulent behavior. We look at multi-valued solutions as indicative of turbulence or turbulent-like behavior. We take dierent specic cases which result in multi-valued velocities. The solutions are in series form and application of HAM ensures convergence in some region.

Keywords: multivalued solutions, homotopy analysis method, two-level system, equation

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Authors: Gebregziabher Brhane Berhe, Bing Joe Hwange, Wei-Nien Su

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For a high-voltage cell, severe capacity fading is usually observed when the commercially carbonate-based electrolyte is employed due to the oxidative decomposition of solvents. To mitigate this capacity fading, an advanced electrolyte of fluoroethylene carbonate, ethyl methyl carbonate (EMC), and 1,1,2,2-Tetrafluoroetyle-2,2,3,3-tetrafluoropropyl ether (TTE) (in vol. ratio of 3:2:5) is dissolved with oxidative stability. A high-voltage lithium-ion battery was designed by coupling sulfured carbon anode from polyacrylonitrile (S-C(PAN)) and LiN0.5Mn1.5 O4 (LNMO) cathode. The discharged capacity of the cell made with modified electrolyte reaches 688 mAhg-1S a rate of 2 C, while only 19 mAhg-1S for the control electrolyte. The adopted electrolyte can effectively stabilize the sulfurized carbon anode and LNMO cathode surfaces, as the X-ray photoelectron spectroscopy (XPS) results confirmed. The developed robust high-voltage lithium-ion battery enjoys wider oxidative stability, high rate capability, and good cyclic performance, which can be attributed to the partially fluorinated electrolyte formulations with balanced viscosity and conductivity.

Keywords: high voltage, LNMO, fluorinated electrolyte, lithium-ion batteries

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Authors: Ziyan Zhang

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Although the Synthetic Control Method (SCM) is now widely applied, its most commonly- used inference method, placebo test, is often problematic, especially when the treatment is not uniquely assigned. This paper discusses the problems with the placebo test under the multivariate treatment case. And, to improve the power of inferences, I further propose an Andrews-type procedure as it potentially solves some drawbacks of the placebo test. Simulations are conducted to show the Andrews’ test is often valid and powerful, compared with the placebo test.

Keywords: Synthetic Control Method, Multiple treatments, Andrews' test, placebo test

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Authors: M. Kowalski, M. Życzkowski, M. Karol

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Current quantum key distribution systems (QKD) offer low bit rate of up to single MHz. Compared to conventional optical fiber links with multiple GHz bitrates, parameters of recent QKD systems are significantly lower. In the article we present the conception of application of the Compressed Sensing method for compression of quantum information. The compression methodology as well as the signal reconstruction method and initial results of improving the throughput of quantum information link are presented.

Keywords: quantum key distribution systems, fiber optic system, compressed sensing

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Authors: J. Nisar, S. Halim

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The additional relationships i.e., start-to-start, finish-to-finish, and start-to-finish, between activity in Precedence Diagram Method (PDM) provides a more flexible schedule than traditional Critical Path Method (CPM). But, changing the duration of critical activities in the PDM network will have an anomalous effect on the critical path and the project completion date. In this study, we classified the critical activities in two groups i.e., 1. activity on single critical path and 2. activity on multi-critical paths, and six classes i.e., normal, reverse, neutral, perverse, decrease-reverse and increase-normal, based on their effects on project duration in PDM. Furthermore, we determined the maximum float of time by which the duration each type of critical activities can be changed without effecting the project duration. This study would help the project manager to clearly understand the behavior of each critical activity on critical path, and he/she would be able to change the project duration by shortening or lengthening activities based on project budget and project deadline.

Keywords: construction management, critical path method, project scheduling network, precedence diagram method

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Authors: Shreya Banerjee, Prasanta K. Panigrahi

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The three-way distributive entanglement is shown to be related to the parallelism of vectors. Using a measurement-based approach a set of 2−dimensional vectors is formed, representing the post-measurement states of one of the parties. These vectors originate at the same point and have an angular distance between them. The area spanned by a pair of such vectors is a measure of the entanglement of formation. This leads to a geometrical manifestation of the 3−tangle in 2−dimensions, from inequality in the area which generalizes for n− qubits to reveal that the n− tangle also has a planar structure. Quantifying the genuine n−party entanglement in every 1|(n − 1) bi-partition it is shown that the genuine n−way entanglement does not manifest in n− tangle. A new quantity geometrically similar to 3−tangle is then introduced that represents the genuine n− way entanglement. Extending the formalism to 3− qutrits, the nonlocality without entanglement can be seen to arise from a condition under which the post-measurement state vectors of a separable state show parallelism. A connection to nontrivial sum uncertainty relation analogous to Maccone and Pati uncertainty relation is then presented using decomposition of post-measurement state vectors along parallel and perpendicular direction of the pre-measurement state vectors. This study opens a novel way to understand multiparty entanglement in qubit and qudit systems.

Keywords: Geometry of quantum entanglement, Multipartite and distributive entanglement, Parallelism of vectors , Tangle

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Authors: Pelangi Wiyantika

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Sustainable energy is the main concern in According to solve any problems on energy sectors. One of the sustainable energy that has lack of presentation is Geothermal energy which has developed lately as the new promising sustainable energy. Indonesia as country that has been passed by the ring of fire zone has many geothermal sources. This is the good opportunity to elaborate and learn more about geothermal as sustainable and renewable energy. Geothermal systems have special characteristic whom the zone of sources can be detected by measuring the resistivity of the subsurface. There are many methods to measuring the anomaly of the systems. One of the best method is Magnetotelluric approchment. Magnetotelluric is the passive method which the resistivity is obtained by injecting the eddy current of rocks in the subsurface with the sources. The sources of Magnetotelluric method can be obtained from lightning or solar wind which has the frequencies each below 1 Hz and above 1 Hz.

Keywords: geothermal, magnetotelluric, renewable energy, resistivity, sustainable energy

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Authors: Ali Dorostkar

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In this paper, a basic schematic of fractional dimensional optimization problem is presented. As will be shown, a method is performed based on a relation between roots and tangent lines of function in fractional dimensions for an arbitrary initial point. It is shown that for each polynomial function with order N at least N tangent lines must be existed in fractional dimensions of 0 < α < N+1 which pass exactly through the all roots of the proposed function. Geometrical analysis of tangent lines in fractional dimensions is also presented to clarify more intuitively the proposed method. Results show that with an appropriate selection of fractional dimensions, we can directly find the roots. Method is presented for giving a different direction of optimization problems by the use of fractional dimensions.

Keywords: tangent line, fractional dimension, root, optimization problem

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Authors: Gregor Bouville, Celine Schmidt

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This article presents a French case study on lean production drawing on a mixed method design which has received little attention in French management research-especially in French human resources research. The purpose is to show that using a mixed method approach in this particular case overstep the limitations of previous studies in lean production studies. The authors use the embedded design as a special articulation of mixed method to analyse and understand the effects of three organizational practices on job satisfaction and workers’ health. Results show that low scheduled autonomy, quality management, time constraint have deleterious effects on job satisfaction. Furthermore, these three practices have ambivalent effects on health work. Interest in the subjects of mixed method has been growing up among French health researchers and practioners, also recently among French management researchers. This study reinforces and refines how mixed methods may offer interesting perspectives in an integrated framework included human resources, management, and health fields. Finally, potentials benefits and limits for those interdisciplinary researches programs are discussed.

Keywords: lean production, mixed method, work organization practices, job satisfaction

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Authors: Fatemeh Sadat Miri, Morteza Ehsani, Seyed Farshid Hosseini

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The present research is concerned with the optimization of extrusion parameters of ABS sheets by the Taguchi experimental design method. In this design method, three parameters of % recycling ABS, processing temperature and degassing time on mechanical properties, hardness, HDT, and color matching of ABS sheets were investigated. The variations of this research are the dosage of recycling ABS, processing temperature, and degassing time. According to experimental test data, the highest level of tensile strength and HDT belongs to the sample with 5% recycling ABS, processing temperature of 230°C, and degassing time of 3 hours. Additionally, the minimum level of MFI and color matching belongs to this sample, too. The present results are in good agreement with the Taguchi method. Based on the outcomes of the Taguchi design method, degassing time has the most effect on the mechanical properties of ABS sheets.

Keywords: ABS, process optimization, Taguchi, mechanical properties

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Authors: Mohammadreza Akbari, Sara Akbari, Davood Domiri Ganji, Pooya Solimani, Reza Khalili

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In this paper, three complicated nonlinear differential equations(PDE,ODE) in the field of engineering and non-vibration have been analyzed and solved completely by new method that we have named it Akbari-Ganji's Method (AGM) . As regards the previous published papers, investigating this kind of equations is a very hard task to do and the obtained solution is not accurate and reliable. This issue will be emerged after comparing the achieved solutions by Numerical Method. Based on the comparisons which have been made between the gained solutions by AGM and Numerical Method (Runge-Kutta 4th), it is possible to indicate that AGM can be successfully applied for various differential equations particularly for difficult ones. Furthermore, It is necessary to mention that a summary of the excellence of this method in comparison with the other approaches can be considered as follows: It is noteworthy that these results have been indicated that this approach is very effective and easy therefore it can be applied for other kinds of nonlinear equations, And also the reasons of selecting the mentioned method for solving differential equations in a wide variety of fields not only in vibrations but also in different fields of sciences such as fluid mechanics, solid mechanics, chemical engineering, etc. Therefore, a solution with high precision will be acquired. With regard to the afore-mentioned explanations, the process of solving nonlinear equation(s) will be very easy and convenient in comparison with the other methods. And also one of the important position that is explored in this paper is: Trigonometric and exponential terms in the differential equation (the method AGM) , is no need to use Taylor series Expansion to enhance the precision of the result.

Keywords: new method (AGM), complex non-linear partial differential equations, damping ratio, energy lost per cycle

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Authors: Mahmoud Samkan

Abstract:

Dispersed Generation (DG) is a promising solution to many power system problems such as voltage regulation and power loss. This paper proposes a heuristic two-step method to optimize the location and size of DG for reducing active power losses and, therefore, improve the voltage profile in radial distribution networks. In addition to a DG placed at the system load gravity center, this method consists in assigning a DG to each lateral of the network. After having determined the central DG placement, the location and size of each lateral DG are predetermined in the first step. The results are then refined in the second step. This method is tested for 33-bus system for 100% DG penetration. The results obtained are compared with those of other methods found in the literature.

Keywords: optimal location, optimal size, dispersed generation (DG), radial distribution networks, reducing losses

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Authors: Fuziyah Ishak, Siti Norazura Ahmad

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Volterra integro-differential equations appear in many models for real life phenomena. Since analytical solutions for this type of differential equations are hard and at times impossible to attain, engineers and scientists resort to numerical solutions that can be made as accurately as possible. Conventionally, numerical methods for ordinary differential equations are adapted to solve Volterra integro-differential equations. In this paper, numerical solution for solving Volterra integro-differential equation using extended trapezoidal method is described. Formulae for the integral and differential parts of the equation are presented. Numerical results show that the extended method is suitable for solving first order Volterra integro-differential equations.

Keywords: accuracy, extended trapezoidal method, numerical solution, Volterra integro-differential equations

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Authors: Varong Pongsai

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The objective of this paper is introducing a new method of accounting posting which is called Matrix Method Posting. This method is based on the Matrix operation of pure Mathematics. Although, accounting field is classified as one of the social-science knowledge, many of accounting operations are placed by Mathematics sign and operation. Through the operation applying, it seems to be that the operations of Mathematics should be applied to accounting possibly. So, this paper tries to over-lap Mathematics logic to accounting logic smoothly. According to the context of discovery, deductive approach is employed to prove a simultaneously logical concept of both Mathematics and Accounting. The result proves that the Matrix can be placed to operate accounting perfectly, because Matrix and accounting logic also have a similarity concept which is balancing 2 sides during operations. Moreover, the Matrix posting also has a lot of benefit. It can help financial analyst calculating financial ratios comfortably. Furthermore, the matrix determinant which is a signature operation itself also helps auditors checking out the correction of clients’ recording. If the determinant is not equaled to 0, it will point out that the recording process of clients getting into the problem. Finally, the Matrix should be easily determining a concept of merger and consolidation far beyond the present day concept.

Keywords: matrix method posting, deductive approach, determinant, accounting application

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